Key ATO Due Dates for Australian Businesses: 2026-27 Guide

The cost of missing an ATO deadline just went up. From 1 July 2026, the failure-to-lodge penalty unit rose to $364 per 28-day block, the general interest charge sits at 11.43 per cent, and that interest is no longer tax-deductible. Quarterly super payments are gone too: Payday Super now requires contributions to reach each employee's fund within 7 business days of every payday.

Running a business without tracking these dates is a bit like hitchhiking across the galaxy without checking where your towel is. Technically possible, but unnecessarily risky. Between BAS, IAS, PAYG instalments, income tax returns, FBT, TPAR, super and trust distributions, there is a steady stream of deadlines quietly shaping your cash flow and tax position.

This guide sets out the key ATO lodgement and payment due dates for the 2026-27 financial year, what changed on 1 July 2026, and what it costs to miss a deadline. You will also see where timing creates opportunity: varying PAYG instalments, using tax agent extensions, timing your lodgement to control your payment date, and signing trust resolutions before 30 June. As a CPA firm and registered tax agent, 42 Advisory manages this timetable for clients on a fixed-fee basis.

Why ATO Due Dates Matter for Your Business

ATO deadlines influence four things that owners care about. Cash flow, because BAS, PAYG instalments and super all draw on working capital. Deductibility, because late super loses its tax deduction and, since 1 July 2025, ATO interest charges cannot be deducted at all. Penalties, because failure-to-lodge penalties and interest apply automatically. And planning, because timely variations and distributions can legitimately smooth your tax outcome.

The ATO sets due dates through legislation and its published lodgement programs. The pattern repeats every year, which means a small business accountant can map your entire compliance year in advance rather than reacting deadline by deadline.

Activity Statement Due Dates: The Full Cycle

"Activity statement" is the ATO's umbrella term. A Business Activity Statement (BAS) reports GST plus any PAYG obligations; an Instalment Activity Statement (IAS) reports PAYG withholding or instalments without GST. Both run on the same calendar, set out in the ATO's activity statement due dates. The table below is the whole cycle in one place.

One condition worth knowing: agent program dates only apply to statements generated after your previous statement was lodged electronically through the agent. A first statement, or one that follows a paper lodgement, may carry the standard date. This is one of the details our BAS and IAS lodgement service checks at onboarding rather than discovering at the deadline.

When Is BAS Due in 2026-27?

Each Business Activity Statement covers a three-month period and reports GST, PAYG withholding from wages and, where applicable, PAYG income tax instalments. The ATO publishes the standard dates on its BAS due dates page and the agent concessions in the BAS agent lodgment program 2026-27.

*28 February 2027 falls on a Sunday. Where a due date falls on a weekend or public holiday, the ATO allows lodgement and payment on the next business day, in this case Monday 1 March 2027.

Looking further ahead, the standard quarterly pattern repeats in 2027-28: 28 October 2027, 28 February 2028, 28 April 2028 and 28 July 2028. The ATO confirms agent concession dates annually when it releases each year's lodgement program, so treat forward agent dates as indicative until published.

The agent extension applies when your statement is lodged electronically through a registered agent such as our BAS and IAS lodgement service. The extension covers payment as well as lodgement, which is why many clients treat it as a built-in, interest-free cash flow buffer of around four weeks for three quarters of the year.

Monthly BAS due dates

Businesses with GST turnover of $20 million or more, or those that have elected monthly reporting, lodge BAS by the 21st of the following month. July's BAS is due 21 August, and so on. There is no agent extension for standard monthly statements, with one exception: the December monthly BAS, normally due 21 January, extends to 21 February for business clients with up to $10 million turnover who lodge electronically through a registered agent.

Prior year: 2025-26 BAS due dates

Catching up on the year just ended? These were the 2025-26 quarterly dates, and the fourth quarter is still live: the agent-lodged Q4 statement is due 25 August 2026. If any earlier period is outstanding, lodge it as soon as possible even if you cannot pay in full. Failure-to-lodge penalties and interest run from the original date, and lodging is what stops the penalty clock and opens the door to a payment plan.

The April to June 2026 quarter was also the final quarterly super guarantee cycle, due 28 July 2026. An employer that missed it must lodge a super guarantee charge statement by 28 August 2026. From 1 July 2026, super moved to the Payday Super rules covered below.

What Happens If You Miss a BAS Due Date?

The failure-to-lodge penalty scales with entity size. Small entities (generally turnover under $1 million) pay one penalty unit per 28-day block, capped at five units. Medium entities (generally $1 million to $20 million) pay double, capped at $3,640. Large entities ($20 million or more) pay five times the base, capped at $9,100. Part of a 28-day block counts as a full block.

Interest is the second cost. The general interest charge (GIC) applies to any unpaid amount from the original due date, at the rate the ATO publishes quarterly. Since 1 July 2025, under the Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025, GIC and shortfall interest are no longer deductible, regardless of when the underlying debt arose. An ATO debt now costs materially more after tax than a bank overdraft at the same headline rate.

Directors carry personal risk too. If PAYG withholding, GST or super remains unreported and unpaid, the ATO can issue director penalty notices that make directors personally liable. Our late BAS lodgement penalties guide covers remission requests and payment plans in detail, and our tax compliance service exists to keep clients out of that territory altogether.

Worked example: the real cost of a BAS lodged 60 days late

A Melbourne trades business with $800,000 turnover misses its Q1 2026-27 BAS, due 28 October 2026, and lodges and pays on 27 December 2026 with $20,000 owing. The cost:

• Failure-to-lodge penalty: 60 days late is three 28-day blocks (two full blocks plus a part block). 3 x $364 = $1,092.
• GIC on $20,000 for 60 days at 11.43 per cent per annum, compounding daily: approximately $380, and none of it is deductible.
• Total cost of the delay: roughly $1,470, before any flow-on effects on the business's lodgement history and access to future agent concessions.

Had the same business been on a registered agent's lodgement program, the due date would have been 25 November 2026, four weeks of breathing space that costs nothing.

When Are IAS and PAYG Instalments Due?

An Instalment Activity Statement (IAS) applies mainly where you pay PAYG income tax instalments without lodging a full BAS, or you withhold PAYG from wages but are not registered for GST. The ATO issues each IAS with the due date printed on the form.

Varying PAYG instalments

If your expected tax for 2026-27 will differ from the ATO's default calculation, you can vary your PAYG instalments. Accuracy matters: if your varied instalments come to less than 85 per cent of your actual tax on instalment income, the ATO can charge interest on the difference, and that interest is no longer deductible. This is one of the core levers we use in tax planning engagements.

Example: a consulting firm expects a 40 per cent profit drop this year. We model taxable income, lodge a variation with the next activity statement, and reduce the remaining instalments to match, freeing cash without breaching ATO rules.

When Are 2025-26 Tax Returns Due for Each Entity Type?

Because 31 October 2026 falls on a Saturday, self-lodgers effectively have until the next business day, Monday 2 November 2026. Agent due dates come from the ATO's registered agent lodgment program, which assigns each client a due date based on entity type, size, income and lodgement history. For individuals and trusts, the 2026-27 program works through five bands:

There is one further concession worth knowing. Individual, partnership and trust returns due 15 May 2027 can be lodged as late as 5 June 2027 without a failure-to-lodge penalty, provided any tax payable is also paid by 5 June 2027. No deferral application is needed for the 5 June concession; a formal deferral is only required beyond that date.

Company tax return due dates and payment dates

Companies work differently from individuals in two ways. First, there are no staggered payment dates: a company on the 15 May program pays on 15 May, with lodgement. Second, for large and medium taxable companies the payment date of 1 December 2026 arrives two months before the lodgement date, so the tax must be estimated and paid before the return is finalised. Companies with a prior-year return outstanding at 30 June 2026 lodge by 31 October 2026, with payment due 1 December 2026. The detail sits in the ATO's due dates by client type. Getting the estimate right for a December payment is a forecasting exercise as much as a compliance one, which is where our advisory and forecasting work earns its keep.

The practical point: joining an agent's lodgement program before 31 October secures the extension. Our personal tax service adds individuals and sole traders to the program at onboarding, so the extended date applies automatically.

When Do You Have to Pay Tax After Lodging Your Return?

Lodging a return and paying the tax on it are two separate deadlines, and the gap between them is one of the most misunderstood parts of the ATO calendar. For individual and trust clients on the 15 May program, the ATO's payment arrangements for individuals and trusts stagger the payment date according to when the return is actually lodged:

These are the latest possible payment dates and allow at least two weeks for ATO processing. If processing takes longer, the notice of assessment will show a later due date. Where a date falls on a weekend, payment can be made on the next business day.

If your return is not due 15 May

Individuals and trusts with an earlier lodgement date, such as the 31 March 2027 band for taxpayers whose last bill was $20,000 or more, follow a different set of rules:

• Lodged on time: payment is due on the later of 21 days after the lodgement due date, or 21 days after the notice of assessment is deemed received. A notice is deemed received 7 business days after it is issued.
• Lodged late: any tax is payable 21 days after the due date for lodgement, regardless of when the assessment issues.
• Not lodged at all: if the ATO issues a default assessment, the tax is also payable 21 days after the due date for lodgement.

Self-lodgers pay by 21 November

If you lodge your own 2025-26 return between 1 July and 31 October 2026 and it results in a bill, the ATO advises payment is due by 21 November 2026, even if the notice of assessment arrives close to that date. The ATO's guidance on preparing your tax return confirms the payment date; always check the notice of assessment for the exact figure and date.

Worked example: the same tax bill, 11 extra weeks to pay

An investor on our lodgement program expects a $30,000 tax bill for 2025-26. If we lodge her return on 10 February 2027, payment falls due 21 March 2027. If we instead lodge on 20 March 2027, still well before the 15 May deadline, payment is not due until 5 June 2027. Same bill, 76 days later. Held in a savings or offset account earning 4 per cent, that timing is worth roughly $250 before tax, and the cash flow benefit is often worth far more to a business owner in a tight quarter. Sequencing lodgements this way is a standard part of our tax planning work for clients with predictable tax bills.

One caution: this only works while the return is lodged by its due date. Lodge late and the payment date snaps back to 21 days after the lodgement deadline, with the failure-to-lodge penalty and non-deductible interest on top.

How Does Payday Super Change Super Payment Deadlines?

This is the single biggest deadline change in 2026-27. The Treasury Laws Amendment (Payday Superannuation) Act 2025 replaced the quarterly regime that had applied since 1992. The final quarterly payment was the April to June 2026 quarter, due 28 July 2026. From 1 July 2026, super is calculated on "qualifying earnings" each payday and must reach the fund, not just leave your bank account, within 7 business days. The Small Business Superannuation Clearing House also closed permanently on 1 July 2026, so employers who used it need an alternative provider. The ATO's changeover guidance explains how contributions for pre-July pay periods interact with the new rules.

Missed or late contributions attract an updated superannuation guarantee charge that accrues daily until the shortfall is corrected, and it remains non-deductible. For the first year, from 1 July 2026 to 30 June 2027, the ATO has published a practical compliance guideline confirming that employers who pay each payday on time and fix errors promptly will not be a compliance focus; enforcement is aimed at employers making no genuine attempt to comply. The Fair Work Ombudsman's summary is a useful plain-English reference for employers.

Deductibility timing also simplifies. Under the quarterly system, a June payment that cleared in July pushed the deduction into the next year. Under Payday Super, contributions track each pay run, so the deduction generally lands in the year the wages are paid, provided contributions arrive on time. Payroll settings, clearing house processing times and employee fund details all need to be right every cycle, which is where our bookkeeping service does the heavy lifting. For the full detail, see our Payday Superannuation employer guide.

When Are FBT Returns and TPAR Due?

Fringe Benefits Tax

FBT runs on its own year, ending 31 March. If you provide cars, entertainment or other benefits to staff, registration and lodgement obligations apply even where no FBT is ultimately payable. Quarterly FBT instalments apply through your activity statements where the prior year's FBT liability was $3,000 or more. The ATO's FBT lodgement page sets out the details. The agent extension to 25 June 2027 applies only if you are on the agent's FBT client list by 21 May 2027, and it gives time to finalise car logbooks and valuations properly rather than under deadline pressure.

For reference, the prior FBT year ended 31 March 2026 carried the same pattern: paper returns were due 21 May 2026 and electronically lodged agent returns 25 June 2026. Both dates have now passed, so an employer with a 2026 FBT return still outstanding should lodge promptly; the failure-to-lodge penalty accrues per 28-day block from the due date.

Taxable Payments Annual Report

Businesses in building and construction, cleaning, courier and road freight, IT and security services that pay contractors must lodge a TPAR by 28 August each year. The 2025-26 report is due 28 August 2026, and it must be lodged electronically: the ATO stopped accepting paper TPAR lodgements after 28 August 2025. Capturing contractor ABNs and GST details correctly in your accounting file during the year makes this a non-event in August.

When Should Trust Distribution Resolutions Be Signed?

The resolution date is easy to miss because nothing is lodged with the ATO on the day. The evidence matters later, at return time or in review. We build trustee resolutions into every pre-30 June tax planning meeting: drafting compliant resolutions, checking the deed's requirements, and confirming distributable income before year-end as part of our advisory and forecasting work.

A Lodgement Timing Win From Our Own Client Base

In October 2025, we met a new prospect to review his personal tax position for the 2024-25 year. Our team estimated a significant tax payable driven by capital gains and investment income. He was planning to self-lodge, which would have made both lodgement and payment due by 31 October 2025.

We onboarded him to our registered tax agent lodgement program, which extended his due date to 15 May 2026: a six-and-a-half-month extension. During that period he held the tax payable in an interest-bearing account, earning income on funds that would otherwise have gone to the ATO months earlier. He stayed fully compliant and improved his after-tax cash flow, with no penalties and no interest. The same mechanics apply this year for 2025-26 returns: onboarding before 31 October 2026 secures a due date of up to 15 May 2027, and the staggered payment dates above then determine when the bill actually falls due.

How to Check Your Accountant Has Lodged on Time

You do not need to rely entirely on your accountant's word. The ATO's online services show your full lodgement history in a few clicks:

• Step 1: Log in to myGov (individuals) or Online services for business (entities with an ABN) using your myID, the Australian Government digital identity app formerly called myGovID.
• Step 2: Go to Tax, then Activity statements (myGov) or Lodgments, then Activity statements (Online services for business) to see every BAS period.
• Step 3: Review the status of each period. Lodged means submitted; overdue means the deadline has passed and a penalty may already apply.
• Step 4: Check your account balance for unpaid amounts or general interest charge accruing.
• Step 5: If anything shows as outstanding, ask your accountant for an explanation and a timeline. If the answers do not stack up, our guide on the signs it is time to change accountant is a good next read.

Key Takeaways: Your 2026-27 Compliance Calendar

Six things to act on this week:

• Map the four quarterly BAS dates (28 October 2026, 28 February, 28 April and 28 July 2027) and confirm whether you are on an agent's extended program.
• Confirm your payroll pays super every pay run and contributions reach funds within 7 business days. The quarterly super dates are gone.
• Treat ATO debt as expensive money: GIC is 11.43 per cent for the September 2026 quarter and no longer deductible.
• If you plan to use a tax agent for your 2025-26 return, engage before 31 October 2026 to secure the extension to 15 May 2027.
• Use the staggered payment dates: a return on the 15 May 2027 program lodged from 13 March 2027 is not payable until 5 June 2027, while lodging by 12 February 2027 brings payment forward to 21 March 2027.
• Diarise the annual one-offs: TPAR by 28 August 2026, FBT return by 21 May or 25 June 2027, trust resolutions by 30 June 2027.

Frequently Asked Questions